At the public presentation May 5 of the 2014-2015 proposed final budget, there were four residents in attendance.

Business Administrator Robert Bruchak provided an update to the budget which is expected to be approved at the May 14 school board meeting.

Additional discussions are scheduled for the June 2 operations meeting with the final budget adoption at the June 18 meeting.

Bruchak said unfunded and underfunded mandates continue to be a problem for Salisbury as well as other school districts in Pennsylvania.

Of the $2.2 million budgeted for transportation, Salisbury receives only $405,000 in reimbursement from the state.

Of the $5 million budgeted for special education, $4.4 million is paid for by the taxpayers.

Charter school payments are budgeted for $806,000 for an estimated 59 students through all grade levels.

The Public School Employees' Retirement System fund is expected to jump from 16.93 percent to 21.40 percent in 2014-2015, with incremental jumps to 31.26 percent in the 2018-2019 budget.

The impact to Salisbury for PSERS is $2,699,173 for 2014-2015 with an expected 50 percent reimbursement from the Pennsylvania Department of Education.

Other increased expenditures include a 15 percent increase in health insurance.

Bruchak said the administration has reduced expenditures without changing any educational programs or reduction in staff. That said, there is a still a deficit of $1,044,979 on a budget of $33,435,585.

Discussion included raising taxes and/or using a portion of the fund balance.

With a 2.5 percent tax increase, the deficit would be reduced to $503,993. Administration proposed using the fund balance for this amount. The impact of this tax increase to the average homeowner would be $86.54. With a 3 percent tax increase, the deficit would be reduced to $395,796. Administration proposed using the fund balance for this amount. The impact of this tax increase to the average homeowner would be $103.85.

With a 3.5 percent tax increase, the deficit would be reduced to $287,599. Administration proposed using the fund balance for this amount. The impact of this tax increase to the average homeowner would be $121.15.

There is currently $5 million in the fund balance with $2.2 million unassigned.

Bruchak said there are still unresolved issues influencing the final budget including local, state and federal revenues, retirements, tax assessment appeals, KidsPeace contract, charter school enrollments and budget reduction actions.

Former school board member Debbie Miller attended the presentation and made the following statement.

"When new people move into the community, they ask me about the district," Miller said. She said people are looking at curriculum and Salisbury Middle School and Salisbury High School are falling low on languages. At the elementary school level, new residents are looking at class sizes. Next, they are looking at the average tax bills. Miller said she was also disappointed she did not hear about programs during the budget presentation. "What is the impact on existing and future programs we are lacking on?" Miller asked.

Former school board member Al DeBona also commented on the budget at the end of the meeting. "The fund balance is there for emergenices. In the short term, it is better not to use the fund balance."